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  • Scrierea de către persoana fizică a spotului publicitar în bază de contract. Regimul fiscal
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iconScrierea de către persoana fizică a spotului publicitar în bază de contract. Regimul fiscal

Întreprinderea „X” a încheiat un contract cu persoana fizică-cetățeanul „Y” conform căruia ultima scrie scenariul pentru un spot publicitar. Condițiile contractuale prevăd achitarea pentru scenariul prezentat până la finele lunii mai 2021. În acest caz, care este regimul fiscal prin prisma impozitului pe venit  aplicat plății respective? Se consideră plata respectivă (serviciul prestat) drept de royalty sau nu?

Petru Griciuc

Petru Griciuc

Monitorul fiscal FISC.md nr.4(67) 2021

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

04 June /2021 08:05

Catalogul tematic

Legislație fiscală | Persoana fizică | Royalty

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